IPT00002 London General Insurance Company Limited v C & E Comrs (1999) unreported

Part V18 Insurance Premium Tax

Commentary

IPT - mechanical breakdown insurance - whether whole of sum paid by purchaser was paid wider a contract of insurance - whether whole of sum paid by purchaser was premium received by insurer

The company provided insurance, sold through retail motor dealers, to owners of motor cars. The dealers entered into an agreement with the appellant, whereby they acted on behalf of the purchaser of the policy in making arrangements

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IPT00002 London General Insurance Company Limited v C & E Comrs (1999) unreported

Part V18 Insurance Premium Tax

V18.134 Registration of Lloyd's syndicates

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V16.870 Changes to the VAT second-hand margin scheme

V2.137 Liability to VAT registration when business transferred as a going concern

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.105A Examples of composite or single supplies

V3.153 Value—subsidies

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 56 Application to change the representative member of a VAT group

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.125 Supplies made in the course or furtherance of business

V1.241 Interpretation and construction of VAT legislation

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

VAT 769 Notification of Insolvency

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V2.127 VAT registration in the Isle of Man

V16.886 VAT—the VAT treatment of share registration services

V1.293 What is a motor car for VAT purposes?

V2.131 Transfer of VAT registration following a TOGC

V17.136 Inward processing

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IPT00002 London General Insurance Company Limited v C & E Comrs (1999) unreported

Part V18 Insurance Premium Tax

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